Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Levy of penalty - Proceedings against the Custodian / Cargo Service provider - it is alleged that appellants had allowed the cargo to move into the sterile area without checking the status of Customs clearance i.e., without checking whether LEO was given or not - The details of such unauthorized persons seen in the premises are not furnished by department. The allegation without support of any evidence cannot sustain. - No penalty - AT
Levy of penalty - Proceedings against the Custodian / Cargo Service provider - it is alleged that appellants had allowed the cargo to move into the sterile area without checking the status of Customs clearance i.e., without checking whether LEO was given or not - The details of such unauthorized persons seen in the premises are not furnished by department. The allegation without support of any evidence cannot sustain. - No penalty - AT
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